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词汇
tax saving
释义
tax saving
节税
指如果为完成某项经济行为有多种途径可循时,纳税义务人选择其税负最轻的途径行之,以求免税或少缴租税的行为。这种行为不但合法,也合乎立法精神,同时也能为社会道德观念所包容。
参见:
tax avoidance.
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